Tax

State Administration of Taxation, Circular on Business Tax Issues Concerning the Return of Leaseholds by Land Users to Land Owners

国家税务总局关于土地使用者将土地使用权归还给土地所有者行为营业税问题的通知

State Administration of Taxation, Circular on Issues Relevant to the Tax Year for Income Tax of Foreign Enterprises

国家税务总局关于外国企业所得税纳税年度有关问题的通知

Ministry of Science and Technology, Ministry of Finance and State Administration of Taxation, Measures for the Administration of the Recognition of Hi-tech Enterprises

科技部、财政部、国家税务总局高新技术企业认定管理办法

State Council, Circular on the Implementation of Transitional Preferential Tax Treatment for Hi-tech Enterprises Newly Established in Special Economic Zones and the Shanghai Pudong New Area

国务院关于经济特区和上海浦东新区新设立高新技术企业实行过渡性税收优惠的通知

Measures for the Administration of the Recognition of Hi-tech Enterprises

高新技术企业认定管理办法

High- and New-Technology Enterprises: Updated Preferences, Qualifications and Trade-Offs

State Administration of Taxation, Circular on the Handling of Relevant Matters Following the Abolition of Several Preferential Tax Policies Previously Available to Foreign-invested Enterprises and Foreign Enterprises

国家税务总局关于外商投资企业和外国企业原有若干税收优惠政策取消后有关事项处理的通知

Tax Treatment of Mergers, Divisions and Reorganizations

State Administration of Taxation, Circular on Issues Relevant to the Prepayment of Enterprise Income Tax of Real Property Developers

国家税务总局关于房地产开发企业所得税预缴问题的通知

State Administration of Taxation, Supplementary Circular on Issues Relevant to the Administration of Tax Collection Concerning Outbound Payments of Trade in Services

国家税务总局关于服务贸易对外支付税收征管有关问题的补充通知